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This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

The approach is to provide a critique of the extent to which management accounting sufficiently deals with three primary areas that classic management accounting has been myopic about at least to some extent: Organizational control, Organizational measurement, and Intellectual assets.

The paper argues that management accounting has not taken a “deep dive” into these areas and has placed itself at risk of being marginalized. It presents potential frameworks and tools of organizational control, organizational measurement, and intellectual assets as “add-ons” to management accounting to increase its relevance and utility.

The paper shows how management accounting must be broadened to include all organizational measurement and accountability for planning and control.

The paper describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. These applications demonstrate the feasibility, utility, and generalizability of the broader management accounting “tool box” presented.

The paper proposes a revised paradigm for management accounting. This paradigm is original and its value is in serving as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It provides a potential new set of tools for management accounting.

This chapter, completed in 1999, provides an overview and critical analysis of the validity research agenda undertaken by the National Board for Professional Teaching Standards (NBPTS) for its assessment to certify accomplished teachers at the end of its first decade of assessment development and implementation. The review is presented in three major sections: (a) an overview of the validity criteria underlying the review; (b) a description of the National Board's research agenda presented in its own terms, focusing first on the studies that were routinely carried out for each certificate and second on the “special studies” that were not part of the routine agenda; and (c) a series of six critical observations and explanations based on the validity issues described in the first section.

In 2014, the European Union (EU) adopted the non-financial reporting Directive (2014/95/EU) making the disclosure of certain non-financial topics mandatory for large listed companies. They are required to report on policies, actions and outcomes regarding their environmental impact, social and employee matters, impact on human rights and corruption. Denmark introduced mandatory corporate social responsibility (CSR) reporting already in 2009, while Germany had no specific legislation on CSR reporting before 2017. Some authors allege that regulation positively impacts CSR reporting, while others argue that the voluntary nature of CSR reporting is essential (Romolini, Fissi, & Gori, 2014). Critics of mandatory reporting claim that non-financial reporting should develop bottom-up, as mandatory one-size-fits-all solutions are inappropriate given the differences among companies (ICC, 2015). The aim of this chapter is to evaluate the effect of legislation on reporting quality by comparing Denmark with a long tradition for mandatory reporting and Germany introducing mandatory rather recently. However, a rich body of literature exists on factors impacting CSR reporting other than legislation. These are among others: firm size, ownership structure, industrial sector and culture (Hahn & Kühnen, 2013.)

The chapter applies a content analysis of 150 CSR reports from German and Danish listed companies between 2008 and 2017 from four different industrial sectors. The chapter finds that mandatory reporting improves overall report quality by lifting the quality floor, yet, without lifting the quality ceiling. Size is important as improvements in reporting are largest in small and medium-sized companies. Companies in environmentally sensitive sectors tend to disclose more relevant environmental information than companies in less sensitive sectors. Both culture and ownership structure has a moderating effect on report quality.

The scoring system for the National Board for Professional Teaching Standards (NBPTS) assessments was a groundbreaking undertaking that brought with it a host of unanticipated challenges. These, in turn, generated a complete revision of the approach to scoring and the design underwent a number of changes during the first decade. Beginning with an analytical model which was so ambitious that it was entirely too cumbersome and complex to be undertaken within a reasonable timeframe, assessment developers had to systematically redesign a scoring system that would be at once reliable, valid, and operationally feasible.

Globalization speeds up competition among nations in various sectors. In terms of multinational and transnational phenomena, countries are seen as inescapable from competition, thus the linking of the term global with “competitiveness.” The research described here explores the relationship between the competitiveness of a country and its implications for human development. For this purpose, using data envelopment analysis (DEA) and cluster analysis, 44 selected countries were evaluated. An output-oriented super-efficiency model where global competitiveness indicators are taken as input variables with human development indicators as output variables is utilized. Then cluster analysis depending on the competitiveness and human development indicators is conducted by using self-organizing maps to specify the development levels of the countries. Both analyses are repeated for years between 2005 and 2007. Finally, the relationship between the super efficiency scores and the development levels is analyzed.

Creating something entirely new, something important, something for which there is no agreed upon “right way,” set model, or solid precedence is exciting – and, at times, frustrating. Developing the Adolescence and Young Adulthood assessment for science teachers (AYA/S) of students aged 14 to 18+ for the National Board for Professional Teaching Standards (NBPTS) is a case in point. This chapter describes our experiences as an Assessment Development Laboratory (ADL) and looks at some of the challenges inherent in developing a large-scale assessment that is complex, strives to be innovative, and must be closely aligned with a given set of standards. Some of the external challenges we faced included shifting and unclear expectations, the conflicting needs of multiple stakeholders and a deadline that was dramatically shortened midway through the process. Within the assessment development process itself we also needed to consider how best to involve teachers, address issues of equity and standardize the process to maximize efficiency. We share some stories to illustrate not only the challenges but also the insights gained and lessons learned during the early years if the project with the hope that they provide a useful historical perspective relevant for other large-scale assessment development projects.

Intangible resources are recognized to hold the potential leading to a competitive advantage. Understanding how such resources are developed is, therefore, equally important. Certainly, a leader's job includes the development of intangible resources. One increasingly important area in the development of managerial expertise is a strategic organizational competence. Managerial expertise is the attainment of having master managers throughout the organization. For managers, such master manager skills include not only knowing what to do, why to do it, and how to do it; but, also knowing when to do it. On-the-job experiences often translate into tacit knowledge in areas as they relate to specific productivity tasks, however, knowing what, why, how, and when with management skills are more problematic. This is even more problematic when the skill development program is left up to the individual manager. When should one seek additional training on a regular basis? When can one forgo routine training and only occasionally brush up one's skills through training? The costs of training continue to increase and make the need to determine cost-effective training programs more important than ever before. This paper addresses the combining of assessments into a joint understanding of managerial expertise levels. It presents the results of assessment for several supervisory nursing staff in two hospital departments and the use of these assessments in communicating needed personal improvement plans.

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.

The purpose of this research is to elaborate on the game strategies of technology parks and innovation networks that influence the provision of sustainable development of countries.

The method of formalisation, statistical method and the game theory of alternate reality are used in this research.

The study of the main characteristics of the influence of integration structures (technology parks and innovation networks) of the leading countries in the sphere of sustainable development (Finland, Sweden, Denmark and Germany) and identification of their game strategies of development allow stating that the selected directions of strategic management and interaction are efficient, ensuring the business interests and supporting the social sector and ecologisation of the country. There is an effect of the use of the development strategies of the leading integration structures on the economic component of countries, since, despite the influence of the global crisis and domestic problems, they demonstrate high economic indicators of development.

The scientific novelty and value of this research consist in the elaboration of the theoretical framework on the strategic directions of the development of integration structures (technology parks and innovation networks) and their influence on the achievement of the SDGs.

Spatial integration and industrial clustering have become an important feature of the culture tourism business. When the core elements in both the culture industry and tourism industry are integrated, a model based on system science is constructed that combines the resources and capacity of the two entities to envisage the ways of creating integrated products and services from the two sectors. Guided by the system science, this study proposes a culture tourism system revealing the clustering and hierarchical structure of the industrial elements. The system contains two subsystems: internal system and external system. The agglomeration model of the system includes 26 indices and the PEF methods, which involved the Parallelogram Law, Entropy-weight Method, and Fuzzy Membership Function. Finally, this study deploys an empirical study involving all provincial territories (N=31) in mainland China. It analyzes the variability and degree of balanced development of the system. In addition, through the resultant data this research adds a typology of culture tourism system along with policy recommendations.